Yes alimony received is taxable to the recipient. It is deductible by the payer. Alimony is a legal obligation imposed on one divorced spouse to make monetary payments to the ex-spouse. There are other term for alimony, such as maintenance, spousal support, or maintenance and support. For federal tax purposes, it does not matter what the payment is called.

The payment has to meet some requirements to be considered alimony. First the payment must be required by decree. Payments must be in cash that includes checks and money orders. The divorce decree must not designate the payment as “not alimony”. Payment may not be a child support. Spouses may not be in the same household and may not file joint return. Payer’s liability to make payments must cease upon death of the recipient.

The payment cannot be considered alimony if it is non-cash, considered child support, part of community property income, for use of property, or to keep up the payer’s property.  

Payer can deduct payments starting at the commencement date specified in the divorce decree. Therefore voluntary payment before said date cannot be deducted by the payer.

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